We analyzed the current state of management of private dental offices in Japan using the 11th Survey of the Current Economy of Medicine and Dentistry conducted in September of 1997. The analysis was mainly performed by comparing the survey in 1997 with the survey conducted in 1989. The results show the medium-term tendencies in dental management. We also compared the data from dental offices with those from private medical offices without facilities for inpatients. The following are the results: the average income from dental practice for a dental office in 1997 was 4,050,000 yen, a decrease of 4.9% (about 210,000 yen) compared with the average income in 1989. The average income from treatment covered by insurance in 1997, which accounted for most of the total income, was 3,540,000 yen, a decrease of 2.8% compared with that in 1989. The average income from non-insured treatment was 490,000 yen, which was also a decrease of 17.4%. The average income from medical practice for a medical office in 1997 was 1,970,000 yen more than the average income from dental practice of the same year. The average medical practice expenses and the average balance in medicine were higher than those in dentistry by 1,360,000 yen and by 600,000 yen respectively. Although the average income from medical practice slightly increased, the average wage costs increased by as much as 42.8%, resulting in a decrease of 21.2% in the average balance. Dental offices attempted to weather the decreased income from dental practice by raising the average fee paid by an insured patient. The analysis in the present study suggested that a decreasing number of patients and increasing dental practice expenses diminished the balance.